IAS 32 – Presentation of financial instruments

Description

The course covers definitions in the area of financial instruments – financial assets, financial liabilities and equity instruments. The main focus is on explaining principles whether issuers of financial instruments treat them as financial liabilities, equity or compound instruments. This distinction is also important from investors’ perspective.  

The training describes principles for assessment of non-derivative instruments with a separate explanation of instruments convertible into shares of the issuer. Also, principles for presentation of derivatives settled with own shares are discussed. The course includes examples for accounting for equity instruments, compound instruments and derivatives settled with own shares. The presentation requirements are also explained in light of instruments commonly issued by banks.

Target audience

  • At banks and other financial institutions mainly employees at following departments: accounting, reporting, risk management, treasury, ALM, back office, middle office, controlling, internal audit, financial analyses of IFRS statements of customers 
  • At non-financial companies mainly employees at following departments: accounting, reporting, risk management, controlling, internal audit  
  •  Audit firms
  • Supervisors and enforcers in the area of financial institutions accounting  

Content of training

  • Definitions of a financial instrument, financial asset, financial liability, equity instrument  
  • Explanation of the main principle – contractual obligation to deliver cash  
  • Special areas of the assessment – contingent settlement provisions, economic incentives, indirect obligations
  • Decision tree for assessment of non-convertible instruments 
  • Decision tree for classification of instruments convertible into equity instruments of the issuer – conversion into fixed/variable amount
  • Accounting for equity instruments from the perspective of the issuer 
  • Accounting for compound instruments from the perspective of the issuer 
  • Derivatives settled with own equity instruments (own shares) of the entity – decision tree, assessment of fixed amount vs fixed number, redemption obligation, examples
  • Presentation requirements explained based on instruments commonly issued by banks – CET1, AT 1, Tier 2 and subordinated debts, senior non-preferred debt
DatumMestoCena  
14.6. – 14.6.2021Za ta termin žal ni več prostih mest.

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350 EUR + DDVZa ta termin žal ni več prostih mest.

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Za ta termin žal ni več prostih mest.

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Predavatelj/i

Martin Svitek

graduated from University of Economics in Bratislava, Slovakia in 1999. He continued with postgraduate study during which he was teaching courses on accounting in banking and finance. In 2004 he switched to banking practice and has been working as an IFRS expert since. His main focus are financial instruments. Most of the time he has been employed

Schedule

Schedule

09:00 – 10:30 lecture
10:30 – 10:45 break
10:45 – 12:00 lecture
12:00 – 13:00 break
13:00 – 13:50 lecture
13:50 – 14:00 break
14:00 – 16:00 Q&A, discussion 

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